Once the auditor decides upon the nature and the wording of the confirmation letter, he or she can create it using a word processor. ACL’s Export feature can greatly facilitate the physical task of inserting the relevant financial data for each customer into the individual letters. Using this option, the auditor can produce a text version of the AR-Sample file that can be integrated with the confirmation letter text using the mail/ merge feature of a word processing package such as Microsoft Word or Word Perfect. This facility greatly reduces the clerical effort traditionally associated with confirmation activities.